基于创新投资—收益模型的企业人力资本计量研究

Research of Enterprise Human Capital Measurement Based on Innovation Investment—Revenue Model

近现代管理学已经将企业的人力资源视作为人力资本,将其作为一项企业经营过程中的特殊投资,同时为企业带来相应的收益。从投资—收益的角度,通过分析和比较已有的人力资本价值的计算方法的优点和不足,从经济学的角度,构建了一种新的企业人力资本投资—收益的计算方法。

Modern management has the input of human resources as enterprise human capital and as a special invest- ment process, as well as the corresponding income for enterprise. This article is, from the perspective of investment - revenue, through analysis and comparison of the method of the human capital value calculating the strengths and weak- nesses, from an economic point of view, build a new calculation of earnings based on enterprise human capital investment - revenue model.